NLS»Topics» Item 10. Directors and Executive Officers of the Registrant

The information required by this item is included under the captions Election of Directors, Executive Officers, and Section 16(a) Beneficial Ownership Reporting Compliance, respectively, in the
Companys Proxy Statement for its 2006 Annual Meeting of Stockholders and is incorporated herein by reference.

The Company has adopted the Nautilus, Inc. Code of Business Conduct and Ethics, which is a code of conduct and ethics that applies to all employees,
directors and officers, including the Companys principal executive officer, principal financial officer and principal accounting officer. The Code of Business Conduct and Ethics is available on the Companys website, www.nautilus.com.

The information required by this item is included under the captions Election of Directors, Executive Officers, and Section 16(a) Beneficial Ownership Reporting Compliance, respectively, in the
Companys Proxy Statement for its 2005 Annual Meeting of Stockholders and is incorporated herein by reference.

The Company has adopted the Nautilus, Inc. Code of Business Conduct and Ethics, which is a code of conduct and ethics that applies to all employees,
directors and officers, including the Companys principal executive officer, principal financial officer and principal accounting officer. The Code of Business Conduct and Ethics is available on the Companys website, www.nautilus.com.